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2019 (1) TMI 1684 - AT - CustomsClassification of imported goods - multi functional copiers - restricted goods or not - Revenue is of the view that these imports cannot be classified as multi-functional copiers but have to be considered as photocopiers as it would include multi-functional copiers and since these were second hand photocopiers they are liable for duty under Tariff Heading No. 84433930 while the claim of the appellant is that these goods would fall under 84433100 - whether the impugned goods classifed under CTH 84433930 or under CTH 84433100? - Period prior to 05.06.2012. HELD THAT:- Prior to 05.06.2012 photocopiers (second hand) were restricted items and required license to import, while there was no such restriction for multi-functional copiers - This finding is recorded by the Bench in the appellant’s own case M/S. SRI SAI GRAPHICS, M/S. VISHWAKNA ENTERPRISES, M/S. KATKE DIGITAL PRINTERS VERSUS CC, HYDERABAD [2016 (7) TMI 542 - CESTAT HYDERABAD] wherein, the Bench recorded why this view is taken, holding that in view the fact that the Chartered Engineer Certificate has certified that the goods imported are not e-waste, we hold that goods, in question, were not restricted for import and as such no import licence was required for their import Impugned order not sustainable - appeal allowed - decided in favor of appellant.
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